这份来自JetBrains Support的官方文档认为应该包含以下内容:

All files under .idea directory except workspace.xml and tasks.xml because
    they store specific user settings
All the *.iml files that can be located in different module directories

它还给出了其他需要注意的事项的建议。

更新到Android Studio 3.0 请在评论中分享遗漏的项目。

一个迟来的答案，但这个替代答案不适合我们……

这是我们的gitignore文件:

#built application files
*.apk
*.ap_
*.aab
                           
# files for the dex VM
*.dex
                            
# Java class files
*.class
                            
# generated files
bin/
gen/
                            
# Local configuration file (sdk path, etc)
local.properties
                        
# Windows thumbnail db
Thumbs.db
                
# OSX files
.DS_Store
                            
# Android Studio
*.iml
.idea
#.idea/workspace.xml - remove # and delete .idea if it better suit your needs.
.gradle
build/
.navigation
captures/
output.json 
    
#NDK
obj/
.externalNativeBuild

从Android Studio 2.2到3.0，新项目都是用这个gitignore文件创建的:

*.iml
.gradle
/local.properties
/.idea/workspace.xml
/.idea/libraries
.DS_Store
/build
/captures
.externalNativeBuild

已弃用-对于旧的项目格式，将此部分添加到您的gitignore文件:

/*/out
/*/*/build
/*/*/production
*.iws
*.ipr
*~
*.swp

该文件应该位于项目的根文件夹中，而不是在项目的模块文件夹中。

编辑笔记:

从0.3+版本开始，似乎你可以提交和推送*。我和建造。gradle文件。如果你的项目基于Gradle:在新的打开/导入对话框中，你应该选中“使用自动导入”复选框，并标记“使用默认Gradle包装器(推荐)”单选按钮。所有路径现在都是相对的@George建议。 根据@128KB附件来源和@Skela建议更新了答案

Android Studio 3.5.3

我在我的库和项目中使用这个，它涵盖了大多数由android studio和其他著名工具生成的文件:

# Built application files
*.apk
*.ap_
*.aab

# Files for the ART/Dalvik VM
*.dex

# Generated files
bin/
gen/
out/
app/release/

# Gradle files
.gradle/
build/

# Local configuration file (sdk path, etc)
local.properties

# Log Files
*.log

# Android Studio Navigation editor temp files
.navigation/

# Android Studio captures folder
captures/

# IntelliJ
*.iml
.idea/workspace.xml
.idea/tasks.xml
.idea/gradle.xml
.idea/assetWizardSettings.xml
.idea/dictionaries
.idea/libraries
.idea/caches

# Keystore files
# Uncomment the following lines if you do not want to check your keystore files in.
#*.jks
#*.keystore

# External native build folder generated in Android Studio 2.2 and later
.externalNativeBuild

# Freeline
freeline.py
freeline/
freeline_project_description.json

# fastlane
fastlane/report.xml
fastlane/Preview.html
fastlane/screenshots
fastlane/test_output
fastlane/readme.md

#NDK
*.so

这是使用http://gitignore.io/的引用创建的，在这里您可以为任何项目创建最新更新的gitignore文件。Android http://gitignore.io/api/androidstudio。希望这能有所帮助。目前我使用的是Android Studio 3.6.3

# Created by https://www.gitignore.io/api/androidstudio
# Edit at https://www.gitignore.io/?templates=androidstudio

### AndroidStudio ###
# Covers files to be ignored for android development using Android Studio.

# Built application files
*.apk
*.ap_

# Files for the ART/Dalvik VM
*.dex

# Java class files
*.class

# Generated files
bin/
gen/
out/

# Gradle files
.gradle
.gradle/
build/

# Signing files
.signing/

# Local configuration file (sdk path, etc)
local.properties

# Proguard folder generated by Eclipse
proguard/

# Log Files
*.log

# Android Studio
/*/build/
/*/local.properties
/*/out
/*/*/build
/*/*/production
captures/
.navigation/
*.ipr
*~
*.swp

# Android Patch
gen-external-apklibs

# External native build folder generated in Android Studio 2.2 and later
.externalNativeBuild

# NDK
obj/

# IntelliJ IDEA
*.iml
*.iws
/out/

# User-specific configurations
.idea/caches/
.idea/libraries/
.idea/shelf/
.idea/workspace.xml
.idea/tasks.xml
.idea/.name
.idea/compiler.xml
.idea/copyright/profiles_settings.xml
.idea/encodings.xml
.idea/misc.xml
.idea/modules.xml
.idea/scopes/scope_settings.xml
.idea/dictionaries
.idea/vcs.xml
.idea/jsLibraryMappings.xml
.idea/datasources.xml
.idea/dataSources.ids
.idea/sqlDataSources.xml
.idea/dynamic.xml
.idea/uiDesigner.xml
.idea/assetWizardSettings.xml

# OS-specific files
.DS_Store
.DS_Store?
._*
.Spotlight-V100
.Trashes
ehthumbs.db
Thumbs.db

# Legacy Eclipse project files
.classpath
.project
.cproject
.settings/

# Mobile Tools for Java (J2ME)
.mtj.tmp/

# Package Files #
*.war
*.ear

# virtual machine crash logs (Reference: http://www.java.com/en/download/help/error_hotspot.xml)
hs_err_pid*

## Plugin-specific files:

# mpeltonen/sbt-idea plugin
.idea_modules/

# JIRA plugin
atlassian-ide-plugin.xml

# Mongo Explorer plugin
.idea/mongoSettings.xml

# Crashlytics plugin (for Android Studio and IntelliJ)
com_crashlytics_export_strings.xml
crashlytics.properties
crashlytics-build.properties
fabric.properties

### AndroidStudio Patch ###

!/gradle/wrapper/gradle-wrapper.jar

# End of https://www.gitignore.io/api/androidstudio

我知道这是一个老话题，当然有很多选择，但我真的更喜欢西蒙惠特克的gibo。它使用起来超级简单，跨平台(mac， *nix和windows)，并使用github gitignore repo，所以它(基本上)总是最新的。

确保你的本地缓存是最新的:

    $ gibo --upgrade
    From https://github.com/github/gitignore
     * branch            master     -> FETCH_HEAD
    Current branch master is up to date.

搜索你需要的语言/技术:

    $ gibo --search android
    Android

显示.gitignore文件:

    $ gibo Android
    ### Android

    # Built application files
    *.apk
    *.ap_

    # Files for the Dalvik VM
    *.dex

    # Java class files
    *.class

    # Generated files
    bin/
    gen/

    # Gradle files
    .gradle/
    build/

    # Local configuration file (sdk path, etc)
    local.properties

    # Proguard folder generated by Eclipse
    proguard/

    # Log Files
    *.log

现在，将它附加到项目的.gitignore文件中:

    $ gibo Android >> .gitignore

(确保你使用>>附加到你的项目的。gitignore文件;一个>将覆盖它-因为我已经做了很多次意外!)

我知道这不是回答OP的确切问题，但使用gibo使它使你几乎不必再考虑“问题”!. .很高兴!；）

.gitignore从AndroidRate库

# Copyright 2017 - 2018 Vorlonsoft LLC
#
# Licensed under The MIT License (MIT)

# Built application files
*.ap_
*.apk

# Built library files
*.aar
*.jar

# Built native files
*.o
*.so

# Files for the Dalvik/Android Runtime (ART)
*.dex
*.odex

# Java class files
*.class

# Generated files
bin/
gen/
out/

# Gradle files
.gradle/
build/

# Local configuration file (sdk/ndk path, etc)
local.properties

# Windows thumbnail cache
Thumbs.db

# macOS
.DS_Store/

# Log Files
*.log

# Android Studio
.navigation/
captures/
output.json

# NDK
.externalNativeBuild/
obj/

# IntelliJ
## User-specific stuff
.idea/**/tasks.xml
.idea/**/workspace.xml
.idea/dictionaries
## Sensitive or high-churn files
.idea/**/dataSources/
.idea/**/dataSources.ids
.idea/**/dataSources.local.xml
.idea/**/dynamic.xml
.idea/**/sqlDataSources.xml
.idea/**/uiDesigner.xml
## Gradle
.idea/**/gradle.xml
.idea/**/libraries
## VCS
.idea/vcs.xml
## Module files
*.iml
## File-based project format
*.iws